|In excel 2007 goto the formulas tab and look for the Defined Name section. Look for "Create from Selection"|
if c1 to c10 are in cells B2 through K10 and r1 to r10 are in cells A3 through A12 you would need to highlight/select A2 to K12. then the "Create from slection" then check off top row and left column.
Problem: This method seems to only create names for the entire row or colum of the range minus the cell the header was in. if you are actually looking for a defined name for the individual cell, what I have seen so far will not work. you would need to manually name each cell.
The other problem is poor choice of heading names as they violate defined name syntax. As a result the defined names that get created will automatically be prefixed with "_"
here is a partial copy of syntax rules:
The following is a list of syntax rules that you need to be aware of when you create and edit names.
Valid characters The first character of a name must be a letter, an underscore character (_), or a backslash (\). Remaining characters in the name can be letters, numbers, periods, and underscore characters.
Note You cannot use the uppercase and lowercase characters "C", "c", "R", or "r" as a defined name, because they are all used as a shorthand for selecting a row or column for the currently selected cell when you enter them in a Name or Go To text box.
Cell references disallowed Names cannot be the same as a cell reference, such as Z$100 or R1C1.